Example: tourism industry
Search results with tag "Including fair value accounting estimates and related disclosures"
Auditing Accounting Estimates and Related Disclosures
us.aicpa.orgAccounting Estimates and Related Disclosures Introduction Scope of This Statement on Auditing Standards 1. This Statement on Auditing Standards (SAS) addresses the auditor’s responsibilities relating to accounting estimates, including fair value accounting estimates and related disclosures, in an audit of financial statements.